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Amendment of section 869 (delivery, service and evidence of notices and forms) of Principal Act.
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22.— Section 869 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):
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“(3) Prima facie evidence of any notice given or served under the Tax Acts or the Capital Gains Tax Acts by the Revenue Commissioners or an inspector or other officer of the Revenue Commissioners may be given in any proceedings by the production of a document purporting—
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(a) to be a copy of the notice, or
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(b) if the details specified in the notice are contained in an electronic, photographic or other record maintained by the Revenue Commissioners, to reproduce those details in so far as they relate to the said notice,
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and it shall not be necessary to prove the official positions or position of the persons or person by whom the notice purports to be given or served or, where it is signed, the signatures or signature or that the persons or person signing and giving or serving it were or was authorised to do so.”.
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